Predicting Taxpayers Attitudes towards of Indian Tax Payers towards the E-Return Filling: An Empirical Study of Delhi, NCR, India

Main Article Content

Ruhee Mittal
Bishwajeet Prakash
. Vishal


The aim of the present study is to examine the attitude, awareness, perception of the individual tax-payers in Delhi, National Capital Region (NCR) towards the e-filling tax portal started by Government of India (GOI). The study is based on the quantitative variables in which different dimension of Technology acceptance model [1], are taken for assessing the individuals behaviour towards e-filing. The data is collected from 200 individual tax payers through purposively sampling method from Delhi NCR region. The findings of the study indicate that the e-tax filling has reduced the cost, time, convenience, improve the efficiency, and better from traditional method of tax filling procedures. The study reveals that age, education level and gender of the individuals are affecting the attitude, perception and awareness towards the e-tax filling tax system.  This study makes a novel attempt to identify or to examine the tax payers’ satisfaction, problems they face in filing ITR online, awareness levels, and their perception towards E-filing system. The work has a relevant practical justification, to evaluate the user’s satisfaction with Online Import Declaration system, used to make it more transparent and secure, both for taxpayers and for the government. In this way, the study contributes to increasing the efficiency of the collection system, making the financing of the public projects more viable, without the need to increase the tax burden.

E-filling, Delhi NCR, income tax, consumer behaviour, accounting system.

Article Details

How to Cite
Mittal, R., Prakash, B., & Vishal, . (2020). Predicting Taxpayers Attitudes towards of Indian Tax Payers towards the E-Return Filling: An Empirical Study of Delhi, NCR, India. Asian Journal of Economics, Business and Accounting, 18(4), 38-45.
Original Research Article


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